[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
                                   Government of India
                                    Ministry of Finance
                                 (Department of Revenue)
                        Central Board of Indirect Taxes and Customs

                          Notification No. 01/2020 ­ Integrated Tax

                                                           New Delhi, the 01st January, 2020

G.S.R. .....(E).-- In exercise of the powers conferred by sub-section (2) of section 1 of the
Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of
January, 2020, as the date on which the provisions of section 114 of the Finance (No. 2) Act,
2019 (23 of 2019) shall come into force.

                                                                   [F.No.20/06/09/2019-GST]




                                                                             (Pramod Kumar)
                                                                Director, Government of India